On August 29, 2013, IRS issued Revenue Ruling 2013-17 which clarified that for federal income tax purposes, the marital status of a same-sex couple is based on the state law or foreign law (e.g. Canada) where the marriage was...more

Earlier this summer we sent you an Alert concerning the U.S. Supreme Court’s historic ruling (United States v. Windsor) regarding same-sex marriage. This decision declared, as unconstitutional, Section 3 of the federal...more

As a result of the U.S. Supreme Court’s decision in United States v. Windsor, 133 S. Ct. 2675 (2013), in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional, same-sex...more

On June 26, 2013, in United States v. Windsor, the United States Supreme Court found unconstitutional Section 3 of the Defense of Marriage Act (“DOMA”). Section 3 of DOMA prohibited the federal government from acknowledging...more

After the U.S. Supreme Court handed down its decision regarding same-sex marriages in United States v. Windsor this summer, a number of governmental agencies charged with administering employment laws have issued explanations...more

In recently issued Revenue Ruling 2013-17, the Treasury Department and the Internal Revenue Service (IRS) ruled that all legal same-sex marriages will be recognized for federal tax purposes. The revenue ruling was accompanied...more

As we discussed in a previous WSGR Alert, the Supreme Court's ruling in U.S. v. Windsor concerning same-sex marriage will significantly affect many employee benefit plans. The IRS recently released the first significant...more

For many years, the Defense of Marriage Act (DOMA) defined marriage under federal law as a legal union between one man and one woman. In June 2013, however, in the case of United States v. Windsor, the Supreme Court of the...more

The IRS and the U.S. Department of the Treasury announced on August 29, 2013, that same-sex couples who validly enter into a marriage in a jurisdiction whose laws authorize the marriage of two individuals of the same sex will...more

On August 29, 2013, the Internal Revenue Service ruled that married same-sex couples will be treated the same as married heterosexual couples for all federal tax purposes, including income and gift and estate taxes. Revenue...more

Defense of Marriage Act -
IRS Issues Guidance Recognizing Same-Sex Marriage for Federal Tax Purposes:
In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor, which struck down the Defense of Marriage...more

Over a month after the Defense of Marriage Act (“DOMA”) was repealed, the US Internal Revenue Service (“IRS”) has finally weighed in with guidance on the issue of same-sex marriages. As expected, the guidance held that all...more

As almost everyone knows, the U.S. Supreme Court issued two blockbuster decisions on gay marriage, U.S. v. Windsor, which struck down the Defense of Marriage Act's ("DOMA") definition of marriage for the purposes of federal...more

The U.S. Department of Labor ("DOL") announced that, as of August 9, 2013, it had updated guidance documents to remove references to the Defense of Marriage Act ("DOMA") in order to affirm the availability of spousal leave...more

On August 9, the U.S. Department of Labor (DOL) issued regulatory guidance confirming that same-sex married couples are entitled to the same benefits of the Family and Medical Leave Act (FMLA) as heterosexual married couples...more

The United States Department of Labor (DOL) just took the first of "many steps" it plans to take over the coming months to implement the United States Supreme Court's decision in United States v. Windsor, striking down...more

In light of the Supreme Court’s recent decision in United States v. Windsor, the U.S. Department of Labor (DOL) has just issued updated guidance for employers concerning the rights of same-sex spouses under the Family and...more

Same-sex married couples now are eligible for the spousal leave provisions of the Family and Medical Leave Act (FMLA), according to Labor Secretary Thomas E. Perez. This pronouncement comes in light of the Supreme Court’s...more